Special dispensation for inputs allows CENVAT credit treatment as though no duty exemption applied to specified-area clearances. Where a manufacturer has cleared inputs or capital goods manufactured in factories located in specified areas of the North East region, Kutch district of Gujarat and State of Jammu and Kashmir, and cleared those goods in terms of the referenced Government of India notifications, the CENVAT credit on such inputs or capital goods shall be admissible as if no portion of the duty paid on such inputs or capital goods was exempted under those notifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special dispensation for inputs allows CENVAT credit treatment as though no duty exemption applied to specified-area clearances.
Where a manufacturer has cleared inputs or capital goods manufactured in factories located in specified areas of the North East region, Kutch district of Gujarat and State of Jammu and Kashmir, and cleared those goods in terms of the referenced Government of India notifications, the CENVAT credit on such inputs or capital goods shall be admissible as if no portion of the duty paid on such inputs or capital goods was exempted under those notifications.
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